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All Journal Jurnal Ilmu Pertanian Indonesia Niagawan Business UHO: Jurnal Administrasi Bisnis Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Bantenese Jurnal Pengabdian Masyarakat Jurnal Sains Manajemen dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Al-Buhuts (e-journal) Golden Ratio of Finance Management Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Journal of Training and Community Service Adpertisi Digital Business Tren Bisnis Masa Depan Jurnal Kabar Masyarakat Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Sistem Informasi dan Manajemen Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian JER Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Tangngisalu, Jannati
Sekolah Tinggi Ilmu Ekonomi Bongaya Makassar
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Sinergi Karakteristik Individu dan Pekerjaan dalam Meningkatkan Kinerja Pegawai: Peran Sentral Motivasi Kerja Tafsir, Muhammad; Tangngisalu, Jannati; Idris, Muh. Ma’ruf; Hasyim Mokhtar, Erwin Erwin,
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.9222

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh: motivasi kerja terhadap kinerja; budaya organisasi terhadap kinerja; Organizational citizenship behavior terhadap kinerja; motivasi kerja terhadap organizational citizenship behavior; budaya organisasi terhadap organizational citizenship behavior; motivasi kerja terhadap kinerja melalui organizational citizenship behavior; budaya organisasi terhadap kinerja melalui organizational citizenship behavior pegawai pada Politeknik Pelayaran Barombong. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis yang digunakan adalah teknik analisis deskriptif dan analisis SEM PLS.penelitian ini melibatkan 70 responden yang merupakan tenaga kependidikan pada Politeknik Pelayaran Barombong. Data penelitian ini dikumpulkan melalui observasi dan penggunaan kuesioner. Hasil penelitian ini menemukan bahwa motivasi kerja berpengaruh positif tidak signifikan terhadap kinerja; budaya organisasi berpengaruh positif signifikan terhadap kinerja; Organizational citizenship behavior berpengaruh positif signifikan terhadap kinerja; motivasi kerja berpengaruh positif signifikan terhadap organizational citizenship behavior; budaya organisasi berpengaruh positif signifikan terhadap organizational citizenship behavior; motivasi kerja berpengaruh signifikan terhadap kinerja melalui organizational citizenship behavior; budaya organisasi berpengaruh signifikan terhadap kinerja melalui organizational citizenship behavior. Kata Kunci: Motivasi Kerja, Budaya Organisasi, Organizational Citizenship Behavior Dan Kinerja Pegawai
The Effect of Financial Performance and Firm Size on Firm Value with CSR as a Moderating Variable Rochman, Muh. Farhan Fatkur; Tangngisalu, Jannati; Agus, Andi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1696

Abstract

This study investigates the influence of financial performance and firm size on firm value, with Corporate Social Responsibility (CSR) as a moderating variable, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The relevance of this research lies in addressing the inconsistent findings in prior studies regarding how financial indicators and firm characteristics impact value creation in stakeholder-oriented business environments. Using a quantitative approach, the study employed purposive sampling to select 29 companies that consistently published financial and sustainability reports during the study period, resulting in 87 panel data observations. Panel data regression and Moderated Regression Analysis (MRA) were conducted using EViews 13 software. The findings reveal that financial performance, as measured by Return on Assets (ROA), and firm size significantly affect firm value, as measured by Price to Book Value (PBV). Furthermore, CSR effectively moderates the relationship between financial performance and firm value, but does not significantly moderate the effect of firm size on firm value. These results suggest that while profitability enhances firm value, its credibility and impact are further strengthened when aligned with social responsibility efforts. This study contributes to the growing literature on corporate sustainability and offers strategic insights for managers aiming to optimize both financial and social dimensions in enhancing firm valuation.
Menjalin Silaturahmi Dengan Warga Serumpun Dalam Peningkatan Kualitas Hidup Dinegeri Seberang Tangngisalu, Jannati; Alam, Syamsul; Daud, Dahniyar; Yusuf, Marwah; Razak, Nurlaely; Sufiati, Sufiati; Pongkapadang, Gunawan L.; Nuramal, Nuramal; Ilham, Muhammad
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1815

Abstract

Abstrak Suku Bugis adalah salah satu suku di Asia Tenggara yang termasuk ke dalam rumpun keluarga besar Austronesia dengan populasi lebih dari empat juta orang. Orang-orang bugis membangun koloni-koloni di Kalimantan bagian timur, bagian tenggara, Pontianak, Semenanjung Melayu. Kegiatan pengabdian ini bertujuan untuk menumbuhkan tali silaturahmi warga negara Indonesia khususnya suku bugis yang ada di Malaysia dalam meningkatkan kualitas hidup dirantau orang. Metode pelaksanaan program melalui shering session dengan warga diaspora yang ada di Malaysia. Hasil pelaksanaan kegiatan ini berupa Tindak lanjut kegiatan yang diharapkan lebih terjalinnya silaturahmi antar Warga Negara Indonesia yang ada di Malaysia khusus Suku Bugis dimana naungan Perhimpunan Bugis Johor Kata Kunci: Suku Bugis, Indonesia, Malaysia, Perhimpunan Bugis Johor. Abstract The Bugis tribe is one of the tribes in Southeast Asia that belongs to the large Austronesian family with a population of more than four million people. Bugis people built colonies in eastern Kalimantan, southeast, Pontianak, Malay Peninsula. This service activity aims to foster the relationship between Indonesian citizens, especially the Bugis tribe in Malaysia, in improving the quality of life overseas. The method of implementing the program is through a sharing session with diaspora residents in Malaysia. The results of the implementation of this activity are in the form of follow-up activities which are expected to further establish the relationship between Indonesian citizens in Malaysia, especially the Bugis tribe under the auspices of the Johor Bugis Association. Keywords: Bugis Tribe, Indonesia, Malaysia, Bugis Johor Association.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT DENGAN MANAJEMEN LABA SEBAGAI VARIABLE INTERVENING PADA PERUSAHAAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2021-2023 Maulani, Rizky; Tangngisalu, Jannati; Sulfati, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.179

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on the Sustainability Report with Earnings Management as an intervening variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. A quantitative approach was used with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique using SmartPLS 4.0 software. The results show that CSR does not significantly affect earnings management or the Sustainability Report. GCG has a significant negative effect on earnings management but does not affect the Sustainability Report. Meanwhile, earnings management significantly influences the Sustainability Report. The mediation test results indicate that earnings management does not mediate the relationship between CSR or GCG and the Sustainability Report. This research implies that strong GCG practices can reduce earnings management, but further efforts are needed to integrate CSR and GCG into the quality of corporate Sustainability Report ing.
Current Ratio, Return on Asset, and Debt-to-Equity-Ratio on Stock-Price of Sector Property and Real Estate Tangngisalu, Jannati
Golden Ratio of Finance Management Vol. 2 No. 1 (2022): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i1.97

Abstract

The purposes of this study are: to analyze the current ratio (CR), return on assets (ROA), and debt to equity ratio (DER) both partially and simultaneously affect the stock price of companies listed on the Indonesia Stock Exchange (IDX) in the property sector and real estate. This study uses 31 companies to sample the 55 property and real estate sector from 2017-2021. The sampling technique was carried out using the purposive sampling method. The test used in this study was multiple regression analysis with t-test and f-test. The results show that the current ratio (CR) has a negative and insignificant effect on stock prices in property and real estate sector. In contrast, the debt-to-equity ratio (DER) has a positive but insignificant effect on stock prices in property and real estate sectors. At the same time, Return on Assets (ROA) positively affects stock prices in property and real estate companies. The management of the company is expected to observe the behavior of investors in the capital market, namely by understanding the motives of investors so that the administration can develop a company strategy to attract investors to understand their capital in the company.
Pengaruh Biaya Operasional Pengiriman dan Pendapatan Terhadap Kinerja Keuangan N, Nurmuthmainna; Idris, Rabihatun; Tangngisalu, Jannati; Ikbal, Muhammad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4729

Abstract

This study aims to analyze the influence of delivery operational costs and revenue on the financial performance of PT Sulawesi Mitra Rajawali. The company operates in the logistics and delivery sector in Sulawesi, Indonesia. Financial data from previous years were analyzed to evaluate the impact of delivery operational costs and revenue on the company's financial performance. The research method used is multiple linear regression analysis. The analysis results indicate that delivery operational costs have a significant impact on the company's financial performance, with an increase in operational costs negatively affecting profitability. On the other hand, revenue has a significant positive influence on financial performance, where an increase in revenue enhances the company's profitability. The findings of this research can provide valuable insights for the management of PT Sulawesi Mitra Rajawali in decision-making related to controlling delivery operational costs and increasing revenue to improve the company's financial performance. Additionally, this research can also serve as a reference for similar companies in the logistics and delivery industry facing similar challenges in managing operations and optimizing their revenue.
EFEK KEMANDIRIAN KEUANGAN, BELANJA MODAL DAN DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI Fitrah, Muakhir; Tangngisalu, Jannati; Alam, Syamsul
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4717

Abstract

This research aims to test whether financial independence, capital expenditure and general allocation funds influence economic growth in City Districts in South Sulawesi Province. Data collection methods use documentation and library studies. Library studies are a technique for obtaining information through notes, literature, documentation and so on. This type of research data is quantitative data obtained from secondary data, namely data collected from existing sources. This research uses panel data, namely by combining data across regions (cross-section) of 24 districts/cities and across time (time series) during 2020 to 2022. The population in this study is districts and cities in South Sulawesi Province, sampling method using the saturated sample method. So the number of samples is 24 districts/cities in South Sulawesi. The number of samples is (24 districts/cities x 3 years) = 72 samples. The analysis method uses a multiple regression analysis method using panel data with the help of Microsoft Excel and E-views software programs. The results of the research show that financial independence has a positive and significant effect on economic growth in city districts in South Sulawesi Province, capital expenditure has a negative and significant effect on economic growth in city districts in South Sulawesi Province, and general allocation funds have a positive and insignificant effect on economic growth. in city districts in South Sulawesi Province.
The Influence of Competence and Utilization of Information Technology on the Quality of Financial Reports with Education as a Moderator: Case Study at the Finance Office of Kodam XIV/Hasanuddin as UAPPA-W Alimin, Muh; Tangngisalu, Jannati; Lalo, Annas
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1703

Abstract

The purpose of this study is to analyze the influence of competency and utilization of information technology on the quality of financial reports, with education as a moderator (a case study at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W). The population of this study is the finance department, which has duties and responsibilities in financial management that directly and indirectly influence the quality of financial reports at the XIV/Hasanuddin Regional Military Command (UAPPA-W). Data collection was carried out by distributing 150 questionnaires to the Finance Unit of the XIV/Hasanuddin Regional Military Command (UAPPA-W). However, the minimum sample size required is 15 to 20 times the number of variables used (4 variables), resulting in a total sample size of 80. The sampling technique used an accidental method. Researchers at the Finance Office of the XIV/Hasanuddin Regional Military Command (KODAM XIV/HASANUDDIN) voluntarily completed a research questionnaire over a one-month period. Data analysis was performed using PLS SEM with the assistance of the SmartPLS 4 program. The results of this study indicate that the variables of competence and utilization of information technology have a significant positive effect on the quality of financial reports. The variable of Competence on Financial Report Quality, with Education as a Moderator, has a significant positive effect on the quality of financial reports. However, the variable of utilization of information technology has a significant negative effect on the quality of financial reports at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W).
Peningkatan Kapasitas Manajerial dan Digitalisasi Usaha Bagi Pelaku UMKM di Era Ekonomi Digital Jannati Tangngisalu; Muh.Akob; Marwah Yusuf; Loade Sumail; Hasyim Mokhtar; Djamila Saleh
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 3 No. 1 (2026): Januari: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v3i1.2873

Abstract

This community service activity was carried out to enhance the managerial capacity and digital competence of Micro, Small, and Medium Enterprises (MSMEs) in Sunggu Manai Village, Patalassang District, Gowa Regency. In the digital economy era, MSME actors must adapt to technological changes and manage their businesses professionally to remain competitive. The activity employed a participatory and applicative approach involving training in business management, digital marketing, and application-based financial recording. The results showed a significant increase in participants’ knowledge and skills, particularly in business planning, financial management, and the use of social media and online marketplaces for product promotion. About 80% of participants successfully created digital business accounts and started marketing their products online. The program also fostered awareness of the importance of digital transformation and collaboration among MSME actors. Therefore, integrating managerial capacity building with business digitalization proved effective in enhancing the competitiveness and sustainability of MSMEs in rural areas.
Co-Authors Abd Rajab Abdul Halik Abdul Mansyur Agus, Andi Akob, Muh Aksa, Aulia Rahmadani Alimin, Muh Andi Adnan Fahrial Astri Sabar Aswad, Abul Ayub Ayub Basir, Zulkarnain Bungatang Bungatang Caronge, Muhammad Arfandi Daud, Dahniyar Djaharuddin, Dharmawaty Djamila Saleh Edy Jumady Elyas Albar Ervina Ervina Fatmawati Fatmawati Fiqhi Khairil Dwiputra Fitrah, Muakhir Fitri Ramadani Gunawan Gunawan Halik, Syahrul Hardi, Muhammad Wahyuddin Hardiani . Harun Aryanto Thamrin Hasbiyadi, Hasbiyadi Hasyim Mochtar Hasyim Mokhtar Hasyim Mokhtar, Erwin Erwin, Hemanuhutu, Indrat Hijriah, Nurul Idris, Rabihatun Ishak Ishak Jamilah Saleh Karmila Karmila Kristina Parinsi Lalo, Annas Loade Sumail Mangerangi, Muhammad Nur Alamsyah Marwah Yusuf Marwan Marwan Maulani, Rizky Mauliana, Awanda Muh Asdar Muh Taufik Dwi Putra Muh. Akob Kadir Muh. Andhy Saputra Muh. Ma’ruf Idris Muh. Syafruddin Muh.Akob Muhammad Ikbal Muhammad Ilham Muhammad Ilyas Thahir Muhammad Sya’fa Rahman Mursida Abu N, Nurmuthmainna Ningsih, Winda Sari Nuramal, Nuramal Orfyani S.Themba Pongkapadang, Gunawan L. Qiftih, Kurniah Mariatul Rachim Syah, Abd. Rahman Pura Razak, Nurlaely Rochman, Muh. Farhan Fatkur Rusni Rusni Sahidah Sahidah Sjahruddin, Herman Sohilauw, Muhammad Irfai Sufiati, Sufiati Sulfati, Andi Syafruddin, Muhammad SYAMSU ALAM Syamsul Alam, Syamsul Syamsul Ridjal Tafsir, Muhammad Tita Ratna Wulan Dari Yana Fajriah Yushariadi Hala Yusuf, Marwah Zulfikram Hakim Zulfikry Soekarno